We have translated 8 more CRA interpretations

30 September 2026 - 12:16am
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We have translated a further 8 CRA interpretations released in January of 1999 and December and November of 1998. Their descriptors and links appear below.

These are additions to our set of 3,667 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 27 ½ years of releases of such items by the Directorate. These translations are subject to our paywall (applicable after the 5th of each month).

Bundle Date Translated severed letter Summaries under Summary descriptor
1999-01-08 4 November 1998 Internal T.I. 9818007 F - ÉQUIVALENT POUR CONJOINT 118(5) Income Tax Act - Section 118 - Subsection 118(5) a retroactive lump sum payment was not periodic and, therefore, not support, so that s. 118(5) did not apply
29 May 1998 External T.I. 9809385 F - IT-293R - PARAGRAPHES 25 ET 26 Income Tax Act - Section 80 - Subsection 80(1) - Excluded Obligation - Paragraph (a) per British Mexican, the settlement of a trade payable in a year subsequent to that in which it arose was on capital account
Income Tax Act - Section 9 - Forgiveness of Debt settlement of trade payables in subsequent year is on capital account
1998-12-25 15 December 1998 External T.I. 9826505 F - DÉLAISSEMENT BIENS Income Tax Act - Section 79 - Subsection 79(3) amount of accrued municipal taxes (whether or not due) added under the formula
Income Tax Act - Section 79.1 - Subsection 79.1(6) - Paragraph 79.1(6)(b) accrued municipal taxes assumed on surrender to creditor added to its cost
9 December 1998 External T.I. 9826805 F - 104(18) - GAIN EN CAPITAL Income Tax Act - Section 104 - Subsection 104(18) s. 104(18) extends to taxable capital gains
1998-12-11 30 November 1998 External T.I. 9827575 F - IMPÔT DES GRANDES SOCIÉTÉS - C/R Income Tax Act - Section 181.3 - Subsection 181.3(1) - Paragraph 181.3(1)(a) carrying value of a leased asset is the amount receivable under the lease as reflected on the balance sheet
30 November 1998 External T.I. 9805655 F - ADMISSIBILITÉ PROVISION SELON 34.2(4) Income Tax Act - Section 34.2 - Old 34.2 - Old subsection 34.2(3) application of similar business test
2 December 1998 External T.I. 9805925 F - COMPTABILITÉ DE CAISSE ENTRE SOCIÉTÉS LIÉES Income Tax Act - Section 28 - Subsection 28(1) 2 related corporations, one of them, a farming corporation, could use the cash and accrual method, respectively
20 November 1998 External T.I. 9807355 F - AUTOCHTONE REVENU DE PLACEMENT Other Legislation/Constitution - Federal - Indian Act - Section 87 investment income earned off reserve is not exempted